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TMI Blog2000 (5) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by M/s. Bright Cables is whether the power cables manufactured by them are parts of wind mills so as to be eligible for exemption under notification No. 205/88-C.E., dated 25-5-1988. 2. Shri J.S. Agrawal, learned Advocate submitted that the appellants M/s. Bright Cables manufacture PVC insulate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion was followed in the case of BHEL v. Collector of Customs, Chennai, 1999 (108) E.L.T. 448 (Tribunal) = 1999 (32) RLT 331. Finally, learned Advocate referred to Note 4 to Section XVI of the Central Excise Tariff and contended that cables are to be classified along with machines. 2. Countering the arguments Shri V.M. Udhoji, learned D.R. submitted that power cables manufactured by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wind mills. We observe that the adjudicating authority in the adjudication Order No. 143/96 has mentioned that the power cables are used for transmitting electricity produced by wind mills to sub-stations for supply to users. The decision in the case of Elecon Engg. is not applicable to the facts of the present matter as in that case a certificate was produced in support of the contention that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding in Chapter 84 or 85, then the whole falls to be classified in the heading appropriate to that function. This note deals with the classification of machine consisting of individual components which may be separate or interconnected by piping, by transmission devices, by electric cable or by other devices. This note does not show that the piping or electric cables which are used for interconnec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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